Syafii, Abdul Gani (2018) Analisis Pendapat Didin Hafidhuddin Tentang Zakat Perusahaan. Tesis, Pascasarjana.

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ABSTRAK

On classic fiqh, zakat is obligatory only for individual of moeslim not for community or corporation. According to classic scholar, the subject of zakat or muzaaki generally reveals that zakat is obligatory for adult muslim with a mental health condition, having certain wealth, and also with certain prerequisites, not body or corporation. Corporation Zakat is new phenomenon, so it hardly find on fiqh classic book. This research based on Didin Hafidhuddin opinions that considers corporation incomes as wealth that is obliged to pay zakat. The opinion is based on general quranic verses and hadits that obliges to pay zakat for every good thing. The proposed reaserch problem are how Didin Hafidhuddin Concept on corporation zakat and how Dididn Hafidhuddin istinbath methodof corporation zakat counting This research can be answered by conducting library research. Primary data source is interview, it is because the source is still alive, interview is conducted as confirmation of Didin Hafidhuddin book under the title “Zakat on Modern Economy” which is adapted from his disertation. The secondary sources are books on zakat or other data related to this research. After data collected, then it is arranged, reviewed and analized using method of descriptive analysis. The result of research reveals that Didin hafidhuddin opinion on corporation zakat is acceptable. Based on general quranic verses and hadits, Didin Hafidhuddin states his opinion that he analogizes on zakat of trade and partnership on livestock based on hadits about livstock partneship. becauseit has same the effective cause (illat), a zakat of partnership business which works together. Beside it is analogous to zakat of livestock partnership business also to trade zakat, because both having same the effective cause (illat) to earn profit. In additon, the nisab of corporation zakat is equal as 85 grams of gold, as well as nisab on trade, gold and silver. So, it is an obligatory to pay zakat amount 2,5% every year.

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